Alimony, spousal support, spousal maintenance, or domestic partner support (collectively, spousal support) is generally financial support in the form of periodic payments (usually monthly) paid by one spouse or domestic partner to the other spouse or domestic partner (referred to as spouses) upon divorce. Financial support paid by one spouse to the other spouse while the divorce is pending is often called temporary support.
The law regarding eligibility for spousal support—including the number of years payments must be made and the amount of the payments—often depends on factors such as the length of the marriage, the spouses’ relative earning capacities, the dependent spouse’s education and employment skills, the time a dependent spouse needs to obtain sufficient education or training, and whether there was family violence in the marriage.
Spousal support payments are generally taxable income to the person receiving the payments and deductible for the person making the payments. Such payments generally terminate upon (1) the end of the court-ordered award or payment period; (2) the death of either spouse; or (3) the remarriage of the spouse receiving the payments. And in some states the court may terminate the payments if the spouse receiving payments cohabits (lives) with another person with whom they have a romantic relationship.
Spousal support laws vary from state to state and are generally located in a state’s statutes—often in the family or domestic relations code.
In South Carolina, alimony or spousal support is financial assistance provided by one spouse to the other during or after a divorce. The state's family court determines the necessity, amount, and duration of alimony based on several factors, including the duration of the marriage, the standard of living established during the marriage, the financial resources of each spouse, their earning capacities, and the time necessary for the recipient to acquire sufficient education or training to find employment. South Carolina recognizes different types of alimony, such as periodic alimony, lump-sum alimony, rehabilitative alimony, and reimbursement alimony, each with specific conditions and purposes. Alimony payments are typically taxable to the recipient and tax-deductible for the payer, according to federal tax laws. However, for divorce or separation agreements executed after December 31, 2018, alimony payments are no longer deductible by the payer nor taxable to the recipient. Alimony generally terminates upon the death of either spouse, the remarriage of the recipient spouse, or if the court finds that the recipient has cohabited with another person in a romantic relationship. The specific statutes governing alimony in South Carolina can be found in the South Carolina Code of Laws, particularly in Title 20, which deals with domestic relations.